taxeringsåret

Taxeringsåret is a term used by the Swedish Tax Agency (Skatteverket) to designate the year that forms the basis for tax assessment. The meaning to a large extent depends on the tax area being discussed.

For individuals, taxeringåret generally corresponds to the calendar year, from 1 January to 31 December. The income and deductions reported for that year form the basis of the annual income tax assessment. The related information is collected in the annual income tax return, typically submitted the following year, with notifications and corrected statements issued by Skatteverket as needed.

In the context of property taxation, taxeringsåret refers to the year in which a property’s value is assessed (the taxeringsvärde). The assessed value is then used to calculate property tax for the following year. Thus, the tax awarded for a given year is based on the taxeringsvärde set in that year’s taxeringsår.

The term is predominantly used in official tax correspondence and forms. It is not typically part of everyday budgeting, and its precise meaning can vary by tax domain. In cases involving businesses, accounting terms such as rätekenskapsår (financial year) and årsredovisning are more commonly used, though discussions of property or asset taxes may still refer to taxeringsåret when describing the basis for tax calculations.